Section 10-40-3 - Contemplation of death presumed where instrument delivered on or after death.
10-40-3. Contemplation of death presumed where instrument delivered on or after death. Notwithstanding subdivision 10-40-1(1), in any action or proceeding by or on behalf of the state, or under the authority thereof, to enforce an inheritance tax against property claimed to have been transferred in contemplation of death, in all cases where the instrument of conveyance shall have been delivered, or delivered out of escrow, or recorded, upon or after the death of the decedent, it shall be presumed that such transfer was made in contemplation of death within the meaning of this code, and the burden of proof to show otherwise shall be upon the person claiming under such transfer.
Source: SL 1915, ch 217, § 23; RC 1919, § 6870; SDC 1939, § 57.2102; SL 1945, ch 330, § 1; SL 1949, ch 414, § 1; SL 1989, ch 99, § 2.